Tamil Nadu Kalyana Mandapam Assn vs Union Of India & Ors

The Supreme Court upheld the constitutionality of Sections 66 and 67(o) of the Finance Act, 1994, and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994, affirming the High Court's decision that these provisions are intra vires the Constitution of India. The Court clarified that service tax applies to services provided by Mandap-Keepers, including the letting out of mandaps and additional services like catering. The appeal by the Association of Kalyana Mandapams was dismissed, confirming the legal framework for service tax on such services.